What did the Tribunal hold?

The Tribunal held that the departmental appeal is not maintainable as the tax effect was below the prescribed monetary limit. The Tribunal dismissed the appeal filed by the Revenue.

The Revenue filed an appeal before the ITAT. The appeal was filed despite the tax effect being less than the monetary limit prescribed by CBDT Circular No. 17/2019. The Revenue could not provide any exceptions to this circular.

What were the issues?

The primary issue was whether the departmental appeal was maintainable given the tax effect was below the monetary limit specified by the CBDT circular.

ITO vs M/S Bhagwan Shree Laxmi Narayan… | ITAT Delhi 2019

Before: Shri Bhavnesh Saini & Shri B.R.R. Kumar

Hearing: 14.08.2019

ORDER Per B.R.R. Kumar, A.M.: The present appeal has been filed by the Revenue against the order of the Ld. CIT(A)-40, New Delhi dated 09.10.2015.

According to Circular No. 17/2019 dated 08/08/2019, the CBDT in supersession of earlier instructions has directed that department’s appeals before ITAT shall not be filed in cases where the tax effect does not exceed the monetary limit of Rs. 50 lacs. The tax will not include any interest thereon. It is further clarified that even if in the case of an assessee, disputed issues arise in more than one assessment year, appeal cannot be filed in respect of such assessment year or years in which the tax effect in respect of disputed issues exceeds the monetary limit so specified.

Admittedly, in the departmental appeal, the tax effect is less than Rs. 50 lacs, therefore, departmental appeal is not maintainable. The Ld. DR could not bring to our notice any exceptions mentioned in the said Circular.

In view of the above, the appeal of the Revenue is dismissed. 4.

ITO (E), NEW DELHI vs. M/S BHAGWAN SHREE LAXMI NARAYAN DHAM TRUST, DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments